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A matter of trusts: Streaming capital gains... if any

Published on 01 Jul 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The response to the High Court’s decision in Bamford has ignited debate on the ability to stream classes of income to trust beneficiaries. This issue has far reaching implications and strikes at the tax effectiveness of trust structures moving forward.

Author profile:

Claire Malone
Claire's principal areas of practice are superannuation, asset protection and wealth preservation and business and personal estate planning. She has extensive experience in delivering strategic SMSF advice that is integrated with succession and taxation issues. Claire presents at a number of industry events and workshops on SMSF and related topics. Current at 28 February 2011 Click here to expand/collapse more articles by Claire MALONE.
 
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